[Senate  Bill,  No.  51.] 

SENATE,  May  28,  1864. — Read  first  and  second  times,  and  or- 
dered to  be  placed  upon  the  calendar  and  printed.  , 

[By  Mr.  Graiiam,  from  the  Joint  Committee  on  ImpressmentB.] 


A    BILL 

To  provide  supplies  for  the  army,  and  to  prescribe  the  mode  of  making 

irapresgmonts. 
I  Section  1.   The   Congreas  of  ike    Confederate   States  of  America 

I  do  enact.  Every  person  required  to  pay  a  tax  in  kind,  under  the 
.']  provision*  of  the  "  Act  to  liy  taxes  for  the  common  defence  and 
\      cin-v  on  1iif>    (invi-rninnuT  ol'  ilir'  Confederate  Strttfts,''  approved 

0  April  1\.  1S6;5,  and  tho  not  amendatory  thevotf.  ippt^oved  Feb- 
>l  rufvry  17.  I.S«>4,  shall,  in  addition  to  the  orif-teuth  required  by 
7  •said  acts  to  l>o  pnid  as  a  tax  in  kind,  deliver  trt  the  Confederate 
s  (Tovernmont,  of  the  produot«  of  t]\p  ]n-08entypar  ;ind  of  the  year 
!t      l.'iti.j.  one   other  tenth  of  tho  several   )trodnct«(  taxed  in  kind  by 

10  the  acta  aforesaid,  "v^hich  additional  on^^-tenth  shall  l)e  ascertained, 
1  I  a'sepsed  and  collected,  in  all  vespects,  as  i^  provided  by  lavr  for 
I-:  the  said  tax  in  kind,  .and  shall  be  pvid  for,  on  delivery,  by  the 
\:^  post  quartermasters  in  the  several  districts  at  the  assessed' value 

11  thereof  • 

1  ^i^^2.  The  supplies  necessary  for  the  support  of  the  producer 
-'  and  ImW^mily,   and  to   carry  on  his  ordinary  busineHH,  ihall  bt 


3  exempted  from  the  contribution   required  by  the  prpf<^lin<r  sec- 

4  tion  ;  and  if  the  amount  of  any  article  or- product  bo  necessary 

ft 

5  cannot  be  agreed  upon  between  the  assessor  and  producer,  it  shall 

6  be  ascertained  and  determined  by  disinterested  freeholderf  of  the 

7  vicinage,  as  is  provided  in  cases  of  disagreement  a'^  tn  tho  esti- 

8  mates  and  assessments'bf  the  tax  in   kind      If  required  by  the 

9  assessor,  such  freeholders  shall  ascertain  whether  a  producer, 

10  who  is  found  unable  to  furnish  the   additional  one-tenth  of  any 

11  one  product,  cannot  supply  the  deficiency  "b-y  ^^'']   doiiv.^-y  of  an 

12  equivalent  in  other  products,  and  upon  what  terms  such  commu- 

13  tation  shall  be  made.     Any  commutation  thus  awarded  shall  be 

14  enforced   and   collected,  in  all   respects,   as  is  provided  for  any 

15  other  contribution  required  by  this  act. 

1  Sec.  3.  The  Secretary  of  War  may,  j^t  his  discretion,  decline 

2  to  assess,  or,  after  assessment,  may  declinf  to  collect,  the-  whole 

3  or  any  part  of  the  additional   one-tenth  hercii\  provided  for,  in 

4  any  district  or  locality  ;  and  it  shall  be  his  y\ii\y  pruiDptly  to  give 

5  notice  of  any  such   determination,   specifying,  with  Reasonable 

6  cert?linty,  the  district  or  locality  and  the  product,  or  the  propor- 

7  tion  thereof,  as  to  which  he  so  declines. 

1'  Sec.  4.  The  products  received  for  the  contribution  herein  re- 

2  quired,  shall  be  disposed  of  and  accounted  for  in  the  same  mau- 

3  ner  as  those  received  for  the  tax  in  kind  ;  aud  the  Secretary  of 

4  War  msy,  whenever  the  exigencies  of  the  public  sei;^B<^i]] 


•er^^Kfi^i 


3 

5  J^ll'jw,  authorize  the  sale  of  p'odncta  received,  from  either  80urjc«, 

tl  to  fuhlic  officers  or.  agents  -  ^r.^i/.u  in  any  State  with  the  duty  of 

7  providing  for  the  families  of  soldiers.     Such  sales,  shall  be  at  the 
iices  pa^i  or  assessed  for  the  products  sold,  including  the  actual 

I>  f^'oat  of«  COil'^ntirri?. 

1  bi-c.  i>.   li,  in  addition  to  the  tnx  in  kind  and  the  contribution 

0  herein  required,  the  necessities  of  the  army  or  the  good  of  the 

3  service  shall  require  other  supplies  of  food  or  forage,  or  any  other      * 
■1  nrivare  rroDerty.  ?fnd  the  same  ct^nnot   be  procured  by  contract, 

■  >  :'}<:-n  imjuessuieuts  may  be  made  of  such  supplies  or  other  prop- 

b  erty,  either  for  absolute  ownership  or  for  temporary  use,  as  the 

7  public   necessities   may   require.     Such    impressments   shall    be 

8  raide  in  accordance  with  the  provisions,  and  subject,  to  the  re- 
'J  stnctjons,  of  the  existing  impressment  laws,  except  so  far  as  i» 

lO  herein  otherwise  provided. 

•1  Sec.  G.  The  right  and  the   duty   of  making  imprissmentvS  i» 

•2  'neivbv  rotifiiifd.  f^^cMisivrj v.  to  the  officers  and.  ;i"ont.s  charged, 

J  111  the  seveial  distDCts,  with  tbe  assessment  and  (.Oiiection  of  the 

4  tax  in   kind   and  of  the  contribution   herein   required ;  and  all 

5  offic(?rs  and  soldiers,  in  any  depfu-tment  of  the  armj',  are  hereby 
fi  ev-.ircsslv  pro'r.ibifpi?  /Vniit  unb-rf^i^ini,',  in  anv  inMnn^r,  to  inter- 
7  lerc  with  these  oi^.cera  and  agents  in  any  part  of  their  dutids,  in 
y  respect  to  the  tax  in  kind,  the  contribution,  or  the  impressraeuts 
9  herein  provided  for. 


■i 
1  Sr.r.  T.   Snpplip^  or  otbor  property  taken  by  impressment  shall 

3  be  paid  for  by  tbe  post  (juartermasteiH  in  the  several  (iiBtricts,  an<l 

fi  »hri]]  hp  dicnn?-',^  nf  ;)r.  ^  ircnnntoil  for  by  them  n?  is  required  in 

-I  vr-sj.^.i      •  irf  ,i\  i:i  M!;(i   .'iri!  tbe  coiitrilnxrioii  iiereiri  required ; 

:>  HTid  it  jihall  b?  th^  duty  of  th?  post   quartermasters  to  equalize 

0'  and  apportion  tbe  impressments  within  their  districts,  as  far  as 

7  prricticabb^.  so   ns  to  nvoid    npprcisins:   onv   portion   of  tbe  com- 

s  innnitv. 

I  i^F.f .  t*^.   If  any  one  not  authorized  by  law  to  cpUect  the  tax  in 

S  kind    or  tbe  contribution    herein  required,    or  to  make  impress- 

.)  ment?.  shall   undertake,    on  any  pretence  of  such   authority,  to 

■i  seize  or   impress,  or  to  collect   or  receive  any  such    property,  or 

.')  shall,  on  afty    such  pretence,    actually  obtain   such   property,  he 

G  shall,  upon  conviction  thereof,  be  punished  by  fine  not  exceeding 

7  five    time^   tb(^  value   of  such   property,   and   be  imprisoned  not 

S  exceeding  five  years,  at  the  discretion  of  the  court' having  juris- 

9  diction.     And  it   shall    be   the   duty"  of  all   ofliccrs   and  agents 

1(1  charged  with    the  assessment    snd   collection  of  the  tax  in    kind, 

II  ;ind   oft.'.'    r'.Mtr-^l '■''•■'i    herein    r-i-iiiiii-i^d,  promptly  to   report, 

|-.'  through  the  post  qiiartprmastors  in  the  several  districts,  any  vio- 

1.1  lation  or  disregard. cf  the  provisions  of  this  act  by  any  officer  or. 

14  soldier  in  the  service  of  the  Confederate  States. 

4H 


